Research Article
A Model of Tax Compliance Intention among SMEs Using E-Commerce in Indonesia
@INPROCEEDINGS{10.4108/eai.1-11-2023.2355308, author={Agung Nugroho Luthfi Imam Fahrudi and Audilia Ersa Iramaidha}, title={A Model of Tax Compliance Intention among SMEs Using E-Commerce in Indonesia}, proceedings={Proceedings of the 6th Annual International Conference on Business and Public Administration, AICOBPA 2023, 1 November 2023, Malang, Indonesia}, publisher={EAI}, proceedings_a={AICOBPA}, year={2025}, month={12}, keywords={tax compliance smes e-commerce tpb}, doi={10.4108/eai.1-11-2023.2355308} }- Agung Nugroho Luthfi Imam Fahrudi
Audilia Ersa Iramaidha
Year: 2025
A Model of Tax Compliance Intention among SMEs Using E-Commerce in Indonesia
AICOBPA
EAI
DOI: 10.4108/eai.1-11-2023.2355308
Abstract
Tax compliance is a big issue in developing countries, as unpaid taxes are still relatively high. In addition, exploration of tax compliance in the business sector is still limited, even though most of a country's tax revenue comes from the business sector. Furthermore, the tendency of e-commerce usage among SMEs has complicated these matters since the identification of digital transactions is often difficult in e-commerce settings, leading to further tax evasion. As such, this study aims to explore the factors that impact the inclination of SMEs in Indonesia who are engaged in e-commerce to adhere to tax regulations. This research extends the TPB theory by adding tax knowledge and patriotism factors. The quantitative approach was employed in this research to test the research model, utilizing an online survey to collect responses from 166 owners of SMEs using e-commerce in Indonesia. The data were analyzed using SEM-PLS, Smart-PLS 3.0 software, to investigate the developed hypotheses. The findings indicate that attitude towards behavior, tax knowledge, and patriotism all positively and significantly influence intentions for tax compliance. In contrast, subjective norms and perceived behavioral control exhibit positive effects but lack statistical significance to tax compliance intentions.
